Beren: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Beren
Largest movements
- Tangible fixed assets -€10,504
down €10,504 (-28.6%), from €36,736 to €26,232
of which Other tangible fixed assets: -€5,795
- Receivables within one year +€7,129
up €7,129 (+427%), from €1,670 to €8,799
- Cash +€2,300
up €2,300 (+6.7%), from €34,093 to €36,393
mainly Depreciation (+€11,234) and Net result for the year (+€9,758)
- Other debts +€7,892
up €7,892 (+1,299%), from €608 to €8,500
- Trade debts -€6,497
down €6,497 (-58.9%), from €11,027 to €4,530
- Debts after one year -€4,171
down €4,171 (-28.4%), from €14,670 to €10,499
- Tax, wage and social debts +€3,159
up €3,159 (+2,850%), from €111 to €3,269
- Accrued charges and deferred income -€955
down €955 (-100%), from €955 to €0
- Gross operating margin -€5,572
down €5,572 (-16.7%), from €33,310 to €27,738
- Taxes +€1,613
up €1,613 (+3,503%), from €46 to €1,659
- Financial charges +€820
up €820 (+54.3%), from €1,511 to €2,331
- Other operating charges +€542
up €542 (+20.0%), from €2,715 to €3,257
- Depreciation -€530
down €530 (-4.5%), from €11,764 to €11,234
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,980 | €81,263 | -€717 | -0.9% |
| Fixed assets | 21/28 | €39,034 | €28,449 | -€10,585 | -27.1% |
| Intangible fixed assets | 21 | €2,298 | €1,568 | -€730 | -31.8% |
| Tangible fixed assets | 22/27 | €36,736 | €26,232 | -€10,504 | -28.6% |
| Plant, machinery and equipment | 23 | €10,520 | €6,448 | -€4,072 | -38.7% |
| Furniture and vehicles | 24 | €1,108 | €470 | -€638 | -57.6% |
| Other tangible fixed assets | 26 | €25,109 | €19,314 | -€5,795 | -23.1% |
| Financial fixed assets | 28 | - | €649 | +€649 | |
| Current assets | 29/58 | €42,946 | €52,813 | +€9,868 | +23.0% |
| Stocks and contracts in progress | 3 | €5,586 | €5,781 | +€195 | +3.5% |
| Stocks | 30/36 | €5,586 | €5,781 | +€195 | +3.5% |
| Amounts receivable within one year | 40/41 | €1,670 | €8,799 | +€7,129 | +427% |
| Other amounts receivable | 41 | €1,670 | €8,799 | +€7,129 | +427% |
| Cash at bank and in hand | 54/58 | €34,093 | €36,393 | +€2,300 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,597 | €1,841 | +€244 | +15.3% |
| Total equity and liabilities | 10/49 | €81,980 | €81,263 | -€717 | -0.9% |
| Equity | 10/15 | €50,535 | €50,293 | -€242 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,935 | €31,935 | = | 0.0% |
| Distributable reserves | 133 | €31,935 | €31,935 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€242 | -€242 | |
| Amounts payable | 17/49 | €31,445 | €30,970 | -€475 | -1.5% |
| Amounts payable after more than one year | 17 | €14,670 | €10,499 | -€4,171 | -28.4% |
| Financial debts | 170/4 | €14,670 | €10,499 | -€4,171 | -28.4% |
| Amounts payable within one year | 42/48 | €15,819 | €20,471 | +€4,652 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €4,074 | €4,171 | +€98 | +2.4% |
| Trade debts | 44 | €11,027 | €4,530 | -€6,497 | -58.9% |
| Suppliers | 440/4 | €11,027 | €4,530 | -€6,497 | -58.9% |
| Taxes, remuneration and social security | 45 | €111 | €3,269 | +€3,159 | +2,850% |
| Taxes | 450/3 | €111 | €3,269 | +€3,159 | +2,850% |
| Other amounts payable | 47/48 | €608 | €8,500 | +€7,892 | +1,299% |
| Accrued charges and deferred income | 492/3 | €955 | €0 | -€955 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,764 | €11,234 | -€530 | -4.5% |
| Other operating charges | 640/8 | €2,715 | €3,257 | +€542 | +20.0% |
| Gross operating margin | 9900 | €33,310 | €27,738 | -€5,572 | -16.7% |
| Operating profit (loss) | 9901 | €18,831 | €13,247 | -€5,585 | -29.7% |
| Financial income | 75/76B | €383 | €501 | +€118 | +30.8% |
| Recurring financial income | 75 | €383 | €501 | +€118 | +30.8% |
| Financial charges | 65/66B | €1,511 | €2,331 | +€820 | +54.3% |
| Recurring financial charges | 65 | €1,511 | €2,331 | +€820 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €17,703 | €11,417 | -€6,286 | -35.5% |
| Income taxes | 67/77 | €46 | €1,659 | +€1,613 | +3,503% |
| Profit (loss) for the period | 9904 | €17,657 | €9,758 | -€7,899 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,657 | €9,758 | -€7,899 | -44.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.